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L'Independance Du Commissaire Aux Comptes : Une Analyse Empirique Basee Sur Des Composantes Psychologiques Du Comportement

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  • Christian Prat Dit Hauret

    (irgo - Institut de Recherche sur la Gestion des Organisations - Université Montesquieu - Bordeaux IV : EA)

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    Abstract

    Trois composantes psychologiques du comportement des auditeurs confrontés à des situations susceptibles de remettre en cause leur indépendance ont été étudiées. Les auditeurs qui ont le niveau d'indépendance le plus élevé ont un niveau de développement moral cognitif conventionnel et un niveau de croyance dans un monde juste médian.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/45/24/PDF/PRAT.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584524.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584524

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584524/en/
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    Web page: http://hal.archives-ouvertes.fr/

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    Keywords: Indépendance ; Commissaire aux comptes ; Développement moral cognitif ; Locus de contrôle ; Niveau de croyance dans un monde juste;

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    1. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
    2. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
    3. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
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